Welcome to The Mississippi Department of Revenue

The Department of Revenue is the primary agency for collecting tax revenues that support state and local governments in Mississippi. This website provides information about the various taxes administered, access to online filing, and forms.

The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages.

Tourism and Economic Development Taxes

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This listing provides general information only and does not constitute a regulation of the Department of Revenue. Please be aware that legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please review the Mississippi Code for complete information.

City/County Name

A 1% tax is imposed on the gross proceeds of hotels, motels and restaurants located in Aberdeen. This special levy is in addition to all other taxes now imposed. Effective February 1, 1995. No repeal date.

“Hotel” and “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where such establishment consists of 6 or more guest rooms and does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

“Restaurant” means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. “Restaurant” does not include any school, hospital, convalescent or nursing home or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors and their families​​.​

A 2% tax is imposed on the gross proceeds derived from room rentals on all hotels or motels and on the gross proceeds of the sales of restaurants or the sales of prepared food at a convenience store in Baldwyn. This levy is in addition to all other taxes imposed. Repeal date July 1, 2018.​

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"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing 6 or more rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.​

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"Restaurant" or "convenience store" means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The terms "restaurant" and "convenience store" do not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.​

A 3% tax is imposed on the gross income of restaurants, hotels and motels located in Batesville. This levy is in addition to all other taxes imposed. Effective January 1, 1994. Repeal date July 1, 2017.

“Hotel” and “Motel” means a place of lodging with more than 6 rental units that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such.
“Restaurant” means all places where prepared food is served for consumption, at which location the primary source of income (50% or greater) is the sale of prepared food for consumption. This includes places that serve such food inside, at drive-in facilities, or at drive-up windows.​

A 3% tax is imposed on the gross proceeds (excluding charges for telephone, food, laundry and similar services) derived from hotel and motel room rentals in Bay Springs. This levy is in addition to all other taxes imposed. Effective October 1, 1998. No repeal date.

“Hotel” or “motel” means any establishment engaged in the business of furnishing rooms intended or designed for lodging or sleeping purposes for transient guests, which establishment, consists of 5 or more guest rooms and does not include any hospital, convalescent or nursing home, or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.​​

A 2% tax is imposed on the gross proceeds of sales of restaurants and bars derived from the retail sales of prepared food and beverages in the City of Brandon. This levy is in addition to all other taxes imposed. Repeal date July 1, 2017.

“Restaurant” means all places within the corporate limits of the city where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any: school; hospital; convalescent or nursing home; restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families; or convenience store or service station where the sale of prepared food constitutes less than fifty percent (50%) of the gross sales.

“Bar” means any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises​.​